A Research on the Implement of Mobile Electronic Tax and Development Trend

With the popularization of mobile Internet, the mobile electronic tax with 3G network, basing on the wireless communication technology, is becoming the hot spot of taxation informatization in China. This paper closely examined the implementation cases of the mobile electronic tax to analyse the stage and future trends of development by the guidance of Nolan Model. These findings are, indeed, very fascinating, showing that the issues to be addressed and recommendations are suggested.